https://www.taxtmi.com/caselaws?id=54470 The appeal was dismissed as time-barred by the Tribunal, upholding the Commissioner (Appeals)' decision due to the appeal being filed beyond the stipulated 90-day period after serving the Order-in-Original. The Tribunal emphasized the necessity of adhering to the 60-day time limit for filing appeals under Section 35 of the Central Excise Act, with a provision for a 30-day extension upon showing sufficient cause. Despite the Appellants' arguments regarding delayed receipt of the order, the Tribunal deemed the appeal untimely and rejected it, underscoring the significance of timely filing to avoid dismissal on procedural grounds. en-us Thu, 05 May 2005 00:00:00 +0530 Wed, 20 Oct 2010 11:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54470 The appeal was dismissed as time-barred by the Tribunal, upholding the Commissioner (Appeals)' decision due to the appeal being filed beyond the stipulated 90-day period after serving the Order-in-Original. The Tribunal emphasized the necessity of adhering to the 60-day time limit for filing appeals under Section 35 of the Central Excise Act, with a provision for a 30-day extension upon showing sufficient cause. Despite the Appellants' arguments regarding delayed receipt of the order, the Tribunal deemed the appeal untimely and rejected it, underscoring the significance of timely filing to avoid dismissal on procedural grounds. Case-Laws Central Excise Thu, 05 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54470